https://www.taxtmi.com/caselaws?id=792457 Limitation under Section 35EE(2) of the Central Excise Act, 1944 runs from communication of the order, not merely from dispatch. Where postal records showed the article was returned with the remark that there was no such person at the address, the normal presumption of service from dispatch could not be applied. The appellate authority's reliance on deemed communication from the dispatch date to hold the appeal time-barred was therefore unsustainable. The relevant communication for limitation was the petitioner's later receipt of the order copy on request, and the appeal was to be treated as filed within limitation. en-us Wed, 28 Jan 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792457 Limitation under Section 35EE(2) of the Central Excise Act, 1944 runs from communication of the order, not merely from dispatch. Where postal records showed the article was returned with the remark that there was no such person at the address, the normal presumption of service from dispatch could not be applied. The appellate authority's reliance on deemed communication from the dispatch date to hold the appeal time-barred was therefore unsustainable. The relevant communication for limitation was the petitioner's later receipt of the order copy on request, and the appeal was to be treated as filed within limitation. Case-Laws Central Excise Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792457